The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
1 medial (ulnar) boundary â lateral border of Pronator Teres muscle originating from the medial epicondyle of the humerus. 2  lateral (radial) boundary â medial border of Brachioradialis muscle originating from the lateral supraepicondylar ridge of the humerus.